https://www.taxtmi.com/caselaws?id=34757 The Authority for Advance Rulings (AAR) rejected the Department's objections and decided to proceed with the application for advance ruling. The AAR held that importing goods as samples before filing the application and subsequent imports during the application process do not disqualify the applicant. Additionally, the issuance of a show cause notice after filing the application does not affect its maintainability. The AAR emphasized that the eligibility for advance ruling should be judged based on the date of filing the application, and subsequent events do not bar the hearing on merits. en-us Fri, 18 Sep 2009 00:00:00 +0530 Tue, 30 Jul 2013 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34757 The Authority for Advance Rulings (AAR) rejected the Department's objections and decided to proceed with the application for advance ruling. The AAR held that importing goods as samples before filing the application and subsequent imports during the application process do not disqualify the applicant. Additionally, the issuance of a show cause notice after filing the application does not affect its maintainability. The AAR emphasized that the eligibility for advance ruling should be judged based on the date of filing the application, and subsequent events do not bar the hearing on merits. Case-Laws Customs Fri, 18 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34757